Law: Income Tax Ordinance, 1979

Section: 80D

Law: Workers Welfare Fund Ordinance, 1971

Section: 4

Income Tax Ordinance (XXXI of 1979)]....S:80 D Workers Welfare Fund Ordinance (XXXVI of 1971), S.4 Industrial. establishment covered by the provisions of S.80 D, Income Tax Ordinance, 1979 was not liable to charge of the Fund contemplated in S.4, Workers Welfare Fund Ordinance, 1971 --Principles. Commissioner of Income Tax and Wealth Tax, Sialkot Zone, Sialkot v. Messrs Thapur (Pvt.) Sialkot 2002 PTD 2112 and C.Ps. Nos.38 of 2000, 156 to 180, 199 to 276, 278 to 283, 285 to 320, 323 to 411 and 518 to 534 of 2000 ref. JUDGMENT NASIM SIKANDAR, J. This application under section 136(2) of the late Income Tax Ordinance, 1979 on behalf of the Revenue claims that following questions of law arise out of the impugned order of the Tribunal dated (sic): (1) "Whether under the facts and circumstances of the case, the learned Tribunal was justified to hold that the Workers Welfare Fund is not chargeable in the case falling under presumptive tax regime? (2) "Whether the scope of tax as defined under section 2(43) of the Income Tax Ordinance, 1979 can be enlarged by inclusion of Workers Welfare Fund? 2. After hearing the learned counsel for the Revenue, we are of the view that the issue as to chargeability of Workers Welfare Funds in respect of the cases falling under presumptive tax regime already stands decided by this Court in re: Commissioner of Income Tax and Wealth Tax, Sialkot Zone, Silakot v. Messrs Thapur (Pvt.) Sialkot (2002 PTD 2112). 3. In that judgment the provisions of section 80CC (tax on income of certain exporters) of the late Income Tax Ordinance, 1979 were considered at length and finally it was concluded that an industrial establishment covered by the provisions of section 80 CC of the late Ordinance was not liable to charge of the fund contemplate in section 4 of the Workers Welfare Fund Ordinance, 1971. 4. In process not only the provisions of section 80 CC but also similar other provisions falling under the presumptive tax regime were considered by this Court. Some of the reasons for our conclusion as said above are stated in paras, 17, 19 and 21 of that order/judgment. These paras are reproduced for facility of reference. Para. 17. Learned counsel for…

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